ITA Section: 186

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ITA Section: 186

NO: IT-232R3 DATE: July 4, 1997 SUBJECT: INCOME TAX ACT Losses – Their Deductibility in the Loss Year or in Other Years REFERENCE: Subsection 111(1)
NO: IT-243R4 DATE: February 12, 1996 SUBJECT: INCOME TAX ACT Dividend Refund to Private Corporations REFERENCE: Section 129 (also sections 51, 84, 85.1, 86, 87,
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